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Professional Judgment For The Implementation Of Ifrs As A Factor Of Investment Activity’s Promotion

Author

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  • Nataliya Andriyenko

    (Public Company JSB «Pivdenny», ÀÑÑÀ, Odessa)

Abstract

The article explains the importance of professional judgment for the implementation of IFRS in Ukraine, and in the process of making accounting records and preparing IFRS financial statements. The stages of making professional judgment are reviewed. The most appropriate algorithm for making and applying professional judgment is identified.

Suggested Citation

  • Nataliya Andriyenko, 2013. "Professional Judgment For The Implementation Of Ifrs As A Factor Of Investment Activity’s Promotion," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 1, pages 42-44, January.
    • Handle: RePEc:uje:journl:y:2013:i:1:p:42-44
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